Management accounting innovations the case of ABC in Poland

It is appropriate to note that Wnuk-Pel has given a comprehensive summary of the ABC adoption in various countries and companies across the globe. For anyone interested in and keen on the topic, the book offers an outstanding reference source of management accounting, its background, implementation, and gaps in Poland. In addition, the author has used a simple and easy to understand language. The book is a first-rate reading since it has answered many questions about ABC concepts in developing and developed countries. It is also an excellent referencing material.

Introduction 9 Chapter 1. Origin and development of activity-based costing 19 1.1. Precursors of activity-based costing 19 1.2. Development of activity-based costing in 1984–1989 22 1.3. Development of activity-based costing in 1989–1992 34 1.4. Development of activity-based costing after 1992 38 1.5. Activity-based management 42 1.6. Summary and conclusions 45 Chapter 2. Modified versions of activity-based costing 49 2.1. Time-driven activity-based costing 49 2.2. Resource consumption accounting 55 2.3. TD ABC and RCA compared 63 2.4. Summary and conclusions 67 Chapter 3. The development of activity-based costing/management journal literature in Poland 1994–2011 69 3.1. Introduction 69 3.2. Characteristics of the research method 71 3.3. The analysis of the research findings 77 3.3.1. Quantitative characteristics of the publications 77 3.3.2. Characteristics of the authors of the publications 78 3.3.3. Research method used in the publication 82 3.3.4. Subject area of the publications 84 3.4. Summary and conclusions 86 Chapter 4. Diffusion and use of activity-based costing in Poland in the light of questionnaire research 89 4.1. Introduction 89 4.2. Research method 98 4.3. Diffusion of ABC in Poland 102 4.3.1. General description of the companies covered by the survey 102 4.3.2. Characteristics of cost accounting systems used in the companies 103 4.3.3. Analysis of attitudes towards ABC 104 4.3.4. Contextual factors influencing the implementation of ABC 112 4.4. Functioning and use of ABC in Poland 116 4.4.1. General description of the companies covered by the survey 116 4.4.2. General description of ABC systems 118 4.4.3. Analysis of ABC systems structure 122 4.4.4. Analysis of utilisation of information generated by ABC systems 126 4.5. Summary and conclusions 133 Chapter 5. Functioning of activity-based costing in Poland in the light of case studies and action research 139 5.1. Introduction 139 5.2. Research methodology 140 5.3. Case studies of activity-based costing implementation 146 5.3.1. Activity-based costing implementation in production company ALFA SA 146 5.3.2. Activity-based costing implementation in telecommunication company BETA SA 150 5.3.3. Activity-based costing implementation in insurance company GAMMA SA 155 5.3.4. Activity-based costing implementation in manufacturing and trading company OMEGA SA – action research 158 5.4. Factors influencing activity-based costing implementation and changes in management accounting systems following the implementation 162 5.5. Summary and conclusions 170 Chapter 6. Satisfaction and benefits of ativity-based costing implementation in Polish companies 173 6.1. Introduction 173 6.2. Research method 177 6.3. Analysis of the research results 182 6.3.1. General satisfaction ensuing from ABC implementation 182 6.3.2. Quality of ABC information with respect to traditional system 183 6.3.3. Usefulness of ABC information 184 6.3.4. Influence of ABC on company 185 6.3.5. Differences in ABC evaluation by preparers and users 187 6.4. Summary and conclusions 189 Conclusions 193 Bibliography 199 List of tables 213 List of figures 215